Research Design Choices Research Articles

The Distribution of Executive Power and Corruption: A Meta-Analytical Review

While much research has been devoted to the institutional determinants of corruption in democracies, debates continue regarding the merits of distributing executive power horizontally (presidentialism vs. parliamentarism) and vertically (federalism vs. unitarism). Taking advantage of the rich empirical literature on the subject, we investigate the effects of institutional features on corruption applying a meta-analytical framework to over 1000 estimates across 71 studies conducted over three decades. Results show a consistent positive association between presidentialism and corruption and that much of the confusion around decentralization can be explained by the distinction between its fiscal and political forms; political decentralization has a marginal positive association, while fiscal decentralization has a negative effect. A series of moderator analyses reveal the sensitivity of many of these findings to research design choices made in conducting the studies, such as the temporal and spatial coverage of the sample and the selection of co-parameters in statistical tests.

Analisis Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Pelaporan Wajib Pajak Orang Pribadi

This research aims to analyze the role of tax volunteers in 2023 in increasing individual taxpayer reporting compliance at KPP Pratama Pasar Rebo. The research method used in this research is qualitative descriptive analysis. The choice of qualitative research design in this study was to reveal events and facts that are relevant to the research title, so that the author can represent the data that has been collected regarding the role of tax volunteers in increasing wpop reporting compliance at KPP Pratama Pasar Rebo. The analysis technique used in this research is a qualitative analysis technique. Data collection techniques were carried out using observation, interview and documentation techniques. The research results show that the involvement of tax volunteers in reporting the Annual SPT at KPP Pratama Pasar Rebo has a very important role. The involvement of tax volunteers is considered very helpful and has a positive impact on taxpayers' understanding, shortens queuing time, and increases reporting efficiency. Similarly, based on documentation and interviews conducted by researchers with Tax Extension Staff, Tax Volunteers from Uhamka and Tax Volunteer Advisors, it shows that the services provided by tax volunteers can realize wpop compliance in reporting Annual Tax Returns. However, the increase in individual taxpayers with the involvement of tax volunteers in reporting Annual Tax Returns at KPP Pratama Pasar Rebo still requires improvement. This shows that there are still obstacles and needs for improvement in increasing the effectiveness of tax volunteer involvement, socialization is not yet optimal, tax volunteer skills development is low, and aspects of service quality still need to be improved.

A practical guide to EEG hyperscanning in joint action research: from motivation to implementation.

Developments in cognitive neuroscience have led to the emergence of hyperscanning, the simultaneous measurement of brain activity from multiple people. Hyperscanning is useful for investigating social cognition, including joint action, because of its ability to capture neural processes that occur within and between people as they coordinate actions toward a shared goal. Here, we provide a practical guide for researchers considering using hyperscanning to study joint action and seeking to avoid frequently raised concerns from hyperscanning skeptics. We focus specifically on Electroencephalography (EEG) hyperscanning, which is widely available and optimally suited for capturing fine-grained temporal dynamics of action coordination. Our guidelines cover questions that are likely to arise when planning a hyperscanning project, ranging from whether hyperscanning is appropriate for answering one's research questions to considerations for study design, dependent variable selection, data analysis and visualization. By following clear guidelines that facilitate careful consideration of the theoretical implications of research design choices and other methodological decisions, joint action researchers can mitigate interpretability issues and maximize the benefits of hyperscanning paradigms.

A critical view on using "life not worth living" in the bioethics of assisted reproduction.

This paper critically engages with how life not worth living (LNWL) and cognate concepts are used in the field of beginning-of-life bioethics as the basis of arguments for morally requiring the application of preimplantation genetic diagnosis (PGD) and/or germline genome editing (GGE). It is argued that an objective conceptualization of LNWL is largely too unreliable in beginning-of-life cases for deriving decisive normative reasons that would constitute a moral duty on the part of intending parents. Subjective frameworks are found to be more suitable to determine LNWL, but they are not accessible in beginning-of-life cases because there is no subject yet. Conceptual and sociopolitical problems are additionally pointed out regarding the common usage of clear case exemplars. The paper concludes that a moral requirement for the usage of PGD and GGE cannot be derived from the conceptual base of LNWL, as strong reasons that can be reliably determined are required to limit reproductive freedom on moral grounds. Educated predictions on prospective well-being might still be useful regarding the determination of moral permissibility of PGD and/or GGE. It is suggested that due to the high significance of subjective experience in the normativity of beginning-of-life bioethics, the discipline is called to more actively realize the inclusion of people with disabilities. This regards for instance research design, citation practices, and language choices to increase the accessibility of societal debates on the reproductive ethics of genetic technologies.

Representing chemistry culture: ethnography's methodological potential in chemistry education research and practice

A goal in chemistry education research and teaching is to make chemistry education inclusive to our diverse students. Ethnography is one approach that can support this goal, because it supports researchers and educators in questioning what is considered ordinary by exploring chemistry as a culture. By exploring chemistry as a culture, we can understand how we represent the discipline of chemistry to our students in what we teach, how we teach, and who we teach. Questioning the ordinary aspects of research and teaching can help us work towards creating a more inclusive chemistry culture for our students, researchers, and instructors. Within this perspective, the authors explore ethnography as a research methodology and an approach to understanding experiences in practice. This perspective explores how different choices in research design, such as the research questions, theoretical framework, methods, and methodology framing, lead to different goals and representations of chemistry culture. This perspective aims to start conversations around what we can learn from different representations of chemistry culture for chemistry practice by questioning what is taken for granted in the learning theories chosen, approaches to interventions, and systematic barriers. In its potential to illuminate how chemistry culture is represented and transmitted to students, ethnography can help create more inclusive, accessible, and supportive spaces for learning and interdisciplinary research.

Learning from wildfire: co-creating knowledge using an intersectional feminist standpoint methodology

Due to climate change, rural Canadian communities living in boreal regions can expect more intense and frequent wildfires. People’s experiences of wildfire hazards are differentiated by intersecting social factors such as age, gender, culture, and socio-economic status, as well as by social structures that enable or limit adaptation. This study engaged two Northern Saskatchewan communities in a process of co-developing a post-disaster learning framework and companion guidebook to support ongoing adaptation to climate hazards, enabled by the use of an intersectional feminist standpoint methodology. This methodology influenced both the process and outcomes of the research, which involved 18 interviews conducted with study community members and a workshop with a subset of the interview cohort. The intersectional feminist standpoint methodology facilitated insight into how intersecting social identity factors (e.g., gender, age, socio-economic status, and geography) shaped experiences of wildfire, as well as the need for and potential of post-disaster learning at the community level. In this paper, we focus on methodological insights for researchers and communities who seek to co-create knowledge and learning opportunities. In particular, we note the methodological impacts on research design choices, learning through the research process, and lessons learned through conducting community-engaged research during the early days of another kind of crisis: the COVID-19 pandemic.

Device-based physical activity measures for population surveillance-issues of selection bias and reactivity.

Device-based measurement in physical activity surveillance is increasing, but research design choices could increase the risk of self-selection bias and reactive behaviour. The aim of this study is to compare the self-reported physical activity profiles of four different samples: participants in a large national survey, participants in a telephone-based survey of non-responders, participants in the large national survey who accepted the invitation to device-based measuring, and the same sample during the week of monitoring. In October 2020, 163,133 Danish adults participated in a national survey and of those 39,480 signed up for device-based measurements. A balanced random sample (n = 3,750) was invited to wear an accelerometer of whom 1,525 accepted the invitation. Additionally, a short telephone-based survey on 829 non-responders to the national survey was conducted. Sociodemographic characteristics and self-reported weekly frequencies of physical activity across four domains are compared. The participants in the national survey were older, more often female, and more often not working. Participants in the telephone-based survey were younger, more often doing unskilled work, and were more often active at home and at work. The participants in the device-based sample were more often active during transport and leisure in the national survey, and participants categorized in the most active category increased during the week of monitoring from 29.0% to 60.7% and from 58.5% to 81.7% for active transport and leisure activities, respectively. Recruiting a population representative sample for device-based measurement of physical activity is challenging, and there is a substantial risk of sample selection bias and measurement reactivity. Further research in this area is needed if device-based measures should be considered for population physical activity surveillance.

FAKTOR DETERMINAN PENGETAHUAN, SIKAP, DAN PRAKTIK PASIEN DIABETES TERHADAP DIABETIK NEUROPATI, NEFROPATI DAN RETINOPATI

Background: The contribution of potential knowledge, attitudes and practices related to microvascular complications of diabetes is a determinant factor to consider. Objectives: Research is projected to determine the prevalence of DM characteristics and microrvascular complications, the potential for KAP to complications, health-seeking behaviors, follow-up problems, stigma and sources of information. Method: The cross-sectional approach is the main choice of research design in this study. This study took place in February – November 2021 which succeeded in recruiting the research subjects of 375 patients in Makassar City with diabetes observed. Results: The characteristics of DM type in this study included 3 types (DM type 1, DM type 2 and gestational DM), which were dominated by DM type 2, 310 (82.23%), followed by DM type 1, 59 (15.65%) and the smallest was Gestational diabetes 6 (2.12%) from 375 patients. The correlation of significance between quality of life and DM was shown to have positive values in aspects of knowledge and practice (r = 0.1; p = 0.002 ; r = 0.3; p=0.02), only the negative attitude aspect (r=-0.2; p=0.002). The correlation of knowledge of DM patients is directly proportional to the absence of: microvascular complications of diabetes (5.10 ± 2.64 versus 1.12 ± 0.33; P<0.001), coronary artery disease (3.69 ± 2.65 versus 2.08 ± 2.25; P<0.001), dyslipidemia (2.85 ± 2.58 versus 1.89 ± 2.07; p<0.001), hypertension (2.86 ± 2.62 versus 1.98 ± 2.11; p<0.001). Conclusion: This study provides invaluable information in helping to design and develop a supporting program model to educate and train DM patients and health workers professionally, especially in health service facilities in Makassar City in order to minimize the development of microvascular complications of diabetes

Methodological pragmatism in educational research: from qualitative-quantitative to exploratory-confirmatory distinctions

ABSTRACT Educational researchers continue to polarize into ‘qualitative’ and ‘quantitative’ camps, with these terms often functioning as global identity markers, rather than as styles of research that are available to anyone. Many scholars have lamented the drawbacks of researchers being siloed into opposing, apparently incommensurable research paradigms, and have advocated for more inclusive and mixed-methods approaches. However, mixed methods research is not necessarily a good fit for every researcher, research study or research question. In this theoretical paper, I argue that the distinctions commonly made between qualitative and quantitative research are fundamentally incoherent and that the challenges researchers face across both styles of research are essentially analogous. I present methodological pragmatism as an accessible and convenient, compatibilist framework for making research design choices which cut across qualitative-quantitative divides. I propose that the exploratory-(dis)confirmatory distinction is of considerably more practical relevance to educational researchers than qualitative-quantitative ones, and I outline how methodological pragmatism, while consistent with a degree of methodological specialism, recognizes the availability of all research methods for all researchers. Methodological pragmatism liberates researchers in education to conduct the most rigorous research possible by drawing on any methods from any tradition that will further their research goals.

A New Design Framework for Innovative Qualitative Research in HRD

In the last few decades, there has been a proliferation of qualitative methodologies and methods. Within HRD, however, there has been a persistent use of particular kinds of qualitative methodologies and methods, with limited degrees of methodological innovation. In this article, we overview the literature on qualitative methodological innovation and the kinds of innovation that have been engaged within HRD. To move the field forward, we introduce a new design framework, which we suggest is a useful decision-making tool to guide a scholar in making research design choices as they consider innovative research designs.

A validation of adult suicidal ideation questionnaire among Nigerian University students.

To prevent completed suicide among young adults in the university, assessment of suicidal ideation should be encouraged. This study aims to investigate the reliability, exploratory factor analysis, and validity of adult suicidal ideation questionnaire among Nigerian university students. Descriptive cross-sectional survey was the preferred choice of research design for this study utilizing convenience sampling technique to recruit participants. 6 universities divided into two equal numbers between federal-funded and state-funded ones in Nigeria were selected, and 2,702 students were sampled to fill the questionnaires. Instruments for data collection included Rosenberg Self-esteem questionnaire and Kessler Psychological distress scale to validate ASIQ. Ethical clearance for this study was collected from Olabisi Onabanjo University Teaching Hospital, Nigeria. The results of the study showed that internal consistency of ASIQ was .951 while validity analyses proved that self-esteem and psychological distress diverged and converged respectively with the three subdomains of suicidal ideation as measured by ASIQ. This study concludes that ASIQ has slight modification from the original version among young adults in Nigeria. The scale is reliable and valid but as a 22-item instrument on a 5-point Likert scale.

Does corporate social responsibility play a moderating role in trading silence prior to bad news earnings announcements?

AbstractWe examine whether corporate social responsibility (CSR) plays a role in moderating trading silence prior to bad news earnings announcements. Unusually low trading volume before the public release of negative earnings information constrains price discovery. We find that unusually low trading volume prior to earnings announcements is less pronounced for firms with a high level of CSR activities. We also find that this effect is stronger before bad news earnings announcements than good news earnings announcements. These findings are robust to various alternative research design choices and to the endogeneity concern between CSR and trading activity. Taken together, our study demonstrates that CSR plays a moderating role in trading silence by improving firms’ pre‐disclosure business and information environments.

Challenges teachers face in teaching Grade 12 business studies in rural schools

This study aims to examine challenges teachers often face when teaching Grade 12 Business Studies in schools situated at the rural Umbumbulu circuit of Umlazi district, in the province of KwaZulu-Natal, South Africa. A qualitative research methodology was used to explore challenges that teachers encountered when teaching Grade 12 Business Studies. A purposive sample of five Grade 12 teachers was selected from five rural secondary schools that offered Business Studies as a curriculum subject in the Umbumbulu circuit. The need to elicit lived experiences of a few Grade 12 Business Studies teachers in rural schools in ways that could relate to challenges encountered by teachers inspired the choice of case study research design. Face-to-face, semi-structured interviews were used to generate data that was analysed through thematic analysis as a method of analysing qualitative data. The study found that in teaching Grade 12 Business Studies in rural schools, teachers had to face a number of challenges such as the unavailability of updated textbook publications, the language of learning and teaching and learner absenteeism, and late arrival at school. The study raises awareness of challenges Grade 12 Business Studies teachers in rural schools may face in teaching the subject so that teachers in emerging economies can think of ways to strengthen their resilience against these challenges and maximize their teaching potential.

How a 25-year-old periodic survey for lesbian, bisexual and queer women responded and adapted to gender diversity: a reflexive analysis

ABSTRACT Twenty-five years ago, the first Sydney Women and Sexual Health (SWASH) survey sought to generate knowledge about HIV risk for women in contact with Sydney’s gay and lesbian community. SWASH has gone on to become the longest running periodic survey of lesbian, bisexual and queer (LBQ) women’s health. It reflects LBQ women’s lives back to them and makes LBQ women knowable for Australian public policy. But, like all research, the social reality SWASH produces is a partial representation of the target population. As it entered its 12th iteration, it became clear the survey needed to change to better represent trans and gender diverse people’s lives. In this paper, we describe our process of first adding inclusive gender indicators, and then applying a gender diversity lens to all survey questions, data collection and reporting. We reflect on our motivations and fears, and where we can, the consequences on data of previous and new research design choices. Reflexive analysis such as ours, though still rare in quantitative research, promotes accountability to communities we research and the sectors who use the knowledge we produce.

Surveying the surveyors to address risk perception and adaptive-behaviour cross-study comparability

Abstract. One of the key challenges for risk, vulnerability and resilience research is how to address the role of risk perceptions and how perceptions influence behaviour. It remains unclear why people fail to act adaptively to reduce future losses, even when there is ever-richer information available on natural and human-made hazards (flood, drought, etc.). The current fragmentation of the field makes it an uphill battle to cross-validate the results of existing independent case studies. This, in turn, hinders comparability and transferability across scales and contexts and hampers recommendations for policy and risk management. To improve the ability of researchers in the field to work together and build cumulative knowledge, we question whether we could agree on (1) a common list of minimal requirements to compare studies, (2) shared criteria to address context-specific aspects of countries and regions, and (3) a selection of questions allowing for comparability and long-term monitoring. To map current research practices and move in this direction, we conducted an international survey – the Risk Perception and Behaviour Survey of Surveyors (Risk-SoS). We find that most studies are exploratory in nature and often overlook theoretical efforts that would enable the comparison of results and an accumulation of evidence. While the diversity of approaches is an asset, the robustness of methods is an investment to be made. Surveyors report a tendency to reproduce past research design choices but express frustration with this trend, hinting at a turning point. To bridge the persistent gaps, we offer several recommendations for future studies, particularly grounding research design in theory; improving the formalisation of methods; and formally comparing theories and constructs, methods, and explanations while collecting the themes and variables most in use.

Accounting for R&D: Evidence and Implications*

ABSTRACTAccounting rules require that certain R&D expenditures be capitalized, but academic research often states that all R&D expenditures must be immediately expensed. An accurate understanding of actual R&D accounting practices is critical because that understanding influences research questions and design choices. To examine the competing R&D accounting perspectives, we survey 184 experienced financial officers. Our survey reveals that R&D capitalization is common and extensive in practice. Over 90% of respondents indicate that their firm capitalizes at least some R&D expenditures, and our evidence shows that about 22% of annual R&D expenditures are capitalized. When facing an earnings shortfall, respondents indicate that firms are often willing to cut R&D expense. However, respondents also indicate an unwillingness to cut types of R&D expenses that cause long‐term harm—for example, laying off scientists or delaying the execution of trials—and they often redirect the freed‐up R&D resources to R&D expenditures that are capitalized. Using archival data, we also corroborate our survey finding about the pervasiveness of capitalized R&D, and we demonstrate its empirical implications. Our study helps to align the characterization of R&D accounting rules in the academic literature with the authoritative professional literature and provides a more nuanced understanding of firms’ R&D response to an earnings shortfall.

Did Accrual Earnings Management Decline and Real Earnings Management Increase Post-SOX? A Re-Examination Over an Extended Post-SOX Period and A Closer Look at REM-AEM Substitution

ABSTRACTA widely cited paper, Cohen, Dey, and Lys (2008, hereinafter CDL), examines accrual (AEM) and real earnings management (REM) pre- and post-Sarbanes Oxley and provides evidence that, in the period immediately following SOX, accruals management declined and was substituted by REM. We re-visit CDL and ask whether CDL's main results extend to recent periods and hold using updated research design choices. We find AEM declines in the period immediately after SOX, but the results are sensitive to some design choices. We also find AEM generally declines over our entire extended post-SOX period, suggesting that the components of SOX were largely successful in constraining AEM. REM is higher post-SOX but with an insignificant trend over the entire extended post-SOX period. Additionally, the results indicate REM and AEM behave as substitutes in the period preceding SOX, but the substitution effect significantly weakens post-SOX.

The dual effect of idiosyncratic volatility on stock pricing and return

PurposeThis study aims to examine what underlies the estimated relation between idiosyncratic volatility and realized return.Design/methodology/approachIdiosyncratic volatility has a dual effect on stock pricing: it not only affects investors' expected return but also affects the efficiency of stock price in reflecting its value. Therefore, the estimated relation between idiosyncratic volatility and realized return captures its relations with both expected return and the mispricing-related component due to its dual effect on stock pricing. The sign of its relation with the mispricing-related component is indeterminate.FindingsThe estimated relation between idiosyncratic volatility and realized return decreases and switches from positive to negative as the estimation sample consists of proportionately more ex ante overvalued observations; it increases and switches from negative to positive as the estimation sample consists of proportionately more ex post overvalued observations. In sum, the relation of idiosyncratic volatility with the mispricing-related component dominates its relation with expected return in its estimated relation with realized return. Moreover, its estimated relation with realized return varies with research design choices and even switches sign due to their effects on its relation with the mispricing-related component.Originality/valueThe novelty of the study is evident in the implication of its findings that one cannot infer the sign of the relation of idiosyncratic volatility with expected return from its estimated relation with realized return.

Effect of Covid-19 Pandemic on Health Systems

Research motivation: The current study sought to investigate the effect of Covid-19 pandemic on Health systems and its management in Kenya. Research methodology: The proposed choice of research design was descriptive design. This study is based in the Kenyan context with evidence being based on the influence of Covid-19 globally.

The Value and Potential of Qualitative Research Methods in Neurosurgery

ObjectiveTo explore the value and potential of qualitative research to neurosurgery and provide insight and understanding to this underused methodology.MethodsThe definition of qualitative research is critically discussed and the heterogeneity within this field of inquiry explored. The value of qualitative research to the field of neurosurgery is articulated through its contribution to understanding complex clinical problems.DiscussionTo resolve some of the misunderstanding of qualitative research, this paper discusses research design choices. We explore approaches that use qualitative techniques but are not, necessarily, situated within a qualitative paradigm in addition to how qualitative research philosophy aids researchers to conduct interpretive inquiry that can reveal more than simply what was said by participants. Common research designs associated with qualitative inquiry are introduced, and how complex analysis may contribute more in-depth insights is explained. Approaches to quality are discussed briefly to support improvements in qualitative methods and qualitative manuscripts. Finally, we consider the future of qualitative research in neurosurgery, and suggest how to move forward in the qualitative neurosurgical evidence base.ConclusionsThere is enormous potential for qualitative research to contribute to the advancement of person-centered care within neurosurgery. There are signs that more qualitative research is being conducted and that neurosurgical journals are increasingly open to this methodology. While studies that do not engage fully within the qualitative paradigm can make important contributions to the evidence base, due regard should be given to immersive inquiry within qualitative paradigms to allow complex, in-depth, investigations of the human experience.